🇳🇿 New Zealand
Net salary in New Zealand: PAYE and ACC
New Zealand: 5 income tax brackets from 10.5% to 39% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
Your results
Get it by email
You have just calculated 3,720 NZD net per month.
Get this simulation by email
A summary of this calculation in your inbox, with a prefilled link to come back to it and the sample pages of the detailed report.
The page informs you. The report is the document you put on the table, computed for your exact profile.
Get my report (29 EUR)Weighing this offer against your current salary? The Expat Package Report computes both ends of the corridor and the real gap, in euros.
Package Report (49 EUR)Negotiating or about to sign? Get this computed as a negotiation document for your exact profile. View a sample.
Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 NZ$ – 15,600 NZ$ | 10.5% | 15,600 NZ$ | 1,638 NZ$ |
| 15,600 NZ$ – 53,500 NZ$ | 17.5% | 37,900 NZ$ | 6,633 NZ$ |
| 53,500 NZ$ – 78,100 NZ$ | 30.0% | 500 NZ$ | 150 NZ$ |
| Income tax | 8,421 NZ$ | ||
Social contributions breakdown
YOUR NEGOTIATION DOCUMENT
Turn this simulation into a negotiation document
Computed for your profile: 44,635 NZ$ net in New Zealand.
The page informs you. The report is the document you put on the table, computed for your exact profile:
| Calculator | Report | |
|---|---|---|
| Dated, sourced PDF you can present | No | Yes |
| Two countries side by side in one document | No | Yes |
| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
Sample pages (Geneva sample profile), sent and unlocked with the email simulation
PDF by email in under 2 minutes · Secure payment by Stripe · Source: ird.govt.nz (Inland Revenue) (2026) · Last updated: August 2026
Secure payment · Instant email delivery
This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇳🇿 New Zealand
New Zealand taxes salaries through PAYE withheld by the employer, over a tax year running from 1 April to 31 March: this page applies the 2026-27 year (from 1 April 2026), whose scale has been unchanged since 1 April 2025 (Income Tax Act 2007, schedule 1): 10.5% up to NZ$15,600, 17.5% to 53,500, 30% to 78,100, 33% to 180,000 and 39% above, with no tax-free threshold. The ACC earners' levy, collected within PAYE, is 1.75% GST inclusive on earnings up to NZ$156,641 for 2026-27 (Accident Compensation (Earners' Levy) Regulations 2025), the only deduction that applies to every employee besides income tax (student loan repayments under the SL code and child support are deducted when they apply). KiwiSaver, the retirement savings scheme with automatic enrolment and an opt-out window, takes 3.5% of pay by default since 1 April 2026 (4% from 1 April 2028): it is not deducted here. Non-residents pay the same scale on salary for work performed in New Zealand, unless a short-stay exemption applies (183 days under a double tax agreement, 92 days under the Income Tax Act when no agreement applies).
EXPATRIATION.IO
Going further with your move?
Explore expatriation.io for the guides, tools and resources to plan your expatriation, all in one place.
What the calculation reproduces, what it does not model
Figures assume tax code M (main job, no student loan) on annual amounts. The independent earner tax credit (IETC, up to NZ$520 a year for incomes between 24,000 and 70,000, tax code ME, not available alongside Working for Families or a benefit) is not applied. KiwiSaver contributions (3.5% by default) and student loan repayments (12% of earnings above NZ$24,128) are not deducted. The ACC levy rate and cap are those in force from 1 April 2026 (1.67% and 152,790 for 2025-26). Confirm with Inland Revenue.
Expat Package Report
Weighing an offer in New Zealand against your current salary?
This page computes one country. The Expat Package Report computes both ends of the corridor: your current net and the offer’s, aligned in euros, the gap quantified, the equivalent gross back home and the package questions to clarify before signing. PDF delivered by email.
Get the Expat Package Report (49 EUR)Tax system in New Zealand
New Zealand withholds income tax at source through the employer's PAYE, over a tax year running from 1 April to 31 March. The 2026-27 scale, unchanged since April 2025, runs from 10.5% up to NZ$15,600 to 39% above NZ$180,000, with no tax-free threshold. The ACC earners' levy, which covers non-work injuries, adds 1.75% on earnings capped at NZ$156,641. KiwiSaver (3.5% by default, 4% from 2028) is an auto-enrolment retirement scheme with an opt-out window: the calculator does not deduct it.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| 0 NZ$ – 15,600 NZ$ | 10.5% |
| 15,600 NZ$ – 53,500 NZ$ | 17.5% |
| 53,500 NZ$ – 78,100 NZ$ | 30% |
| 78,100 NZ$ – 180,000 NZ$ | 33% |
| 180,000 NZ$ and above | 39% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| ACC earners' levy (1.75%) | 1.75% | 156,641 NZ$ |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Total deductions |
|---|---|---|---|---|
| 3,750 NZ$ | 45,000 NZ$ | 37,430 NZ$ | 3,119 NZ$ | 16.8% |
| 4,167 NZ$ | 50,000 NZ$ | 41,467 NZ$ | 3,456 NZ$ | 17.1% |
| 5,000 NZ$ | 60,000 NZ$ | 48,730 NZ$ | 4,061 NZ$ | 18.8% |
| 5,833 NZ$ | 70,000 NZ$ | 55,555 NZ$ | 4,630 NZ$ | 20.6% |
| 6,667 NZ$ | 80,000 NZ$ | 62,323 NZ$ | 5,194 NZ$ | 22.1% |
| 8,333 NZ$ | 100,000 NZ$ | 75,373 NZ$ | 6,281 NZ$ | 24.6% |
| 10,000 NZ$ | 120,000 NZ$ | 88,423 NZ$ | 7,369 NZ$ | 26.3% |
| 12,500 NZ$ | 150,000 NZ$ | 107,998 NZ$ | 9,000 NZ$ | 28% |
| 16,667 NZ$ | 200,000 NZ$ | 140,181 NZ$ | 11,682 NZ$ | 29.9% |
Tax year from April to March: PAYE, tax code and the ACC levy
The New Zealand tax year runs from 1 April to 31 March. The 2026-27 scale, in force since 1 April 2025 (Income Tax Act 2007, schedule 1), has five bands and no tax-free threshold: 10.5% up to NZ$15,600, 17.5% up to 53,500, 30% up to 78,100, 33% up to 180,000 and 39% above. Employers withhold PAYE each payday according to the tax code the employee declares on form IR330: M for a main job, ME when the independent earner tax credit applies, with the SL suffix for a student loan. This page assumes code M and applies the scale to the annual amount.
The ACC earners' levy funds cover for injuries outside work and is collected within PAYE. For the 2026-27 year it is NZ$1.52 per NZ$100 of earnings before GST (Accident Compensation (Earners' Levy) Regulations 2025), NZ$1.75 including GST as withheld, on earnings up to NZ$156,641, a maximum of NZ$2,741.22. The 2025-26 figures were 1.67% and NZ$152,790; the regulations already set NZ$1.59 before GST (1.83% as withheld, per Inland Revenue) and a NZ$160,244 cap for 2027-28.
Sources: Inland Revenue, Tax rates for individuals · Accident Compensation (Earners' Levy) Regulations 2025 · Inland Revenue, ACC earners' levy rates
KiwiSaver, the IETC credit and student loans: what the calculator does not deduct
KiwiSaver is the retirement savings scheme. New employees aged 18 or over and under 65 are enrolled automatically and can opt out between day 14 and day 56 of employment. Members contribute 3.5% of gross pay by default since 1 April 2026 (4% from 1 April 2028), or 4%, 6%, 8% or 10% by choice, and the employer adds a compulsory 3.5%. The government contribution is 25 cents per dollar saved, up to NZ$260.72 a year, for taxable incomes of NZ$180,000 or less. The calculator shows pay before any KiwiSaver deduction; the default outcome is the net shown minus 3.5% of gross.
The independent earner tax credit (IETC) is worth up to NZ$520 a year (NZ$10 a week) for tax residents earning between NZ$24,000 and NZ$70,000, reduced by 13 cents per dollar above NZ$66,000. It is not available to a person who receives an income-tested benefit, New Zealand Superannuation, a Veteran's Pension or an overseas equivalent, nor when the person or their partner is entitled to and receives Working for Families; it is claimed through tax code ME. Student loan repayments are 12% of every dollar earned above the annual threshold of NZ$24,128, deducted by the employer under the SL code. Neither is applied by the calculator.
Sources: Inland Revenue, KiwiSaver employee contributions · Inland Revenue, Independent earner tax credit · Inland Revenue, Student loan repayments from salary · Taxation (Budget Measures) Act 2025, commentary
Salary benchmarks in New Zealand
The adult minimum wage is NZ$23.95 an hour since 1 April 2026, NZ$958 for a 40-hour week (Minimum Wage Order 2026), up from NZ$23.50; the starting-out and training rates are NZ$19.16. Stats NZ puts median weekly earnings from wages and salaries at NZ$1,419 in the June 2026 quarter (NZ$35.96 an hour), up 2.8% over a year, which is about NZ$73,800 over 52 weeks. Offers are quoted as an annual gross amount, before PAYE, the ACC levy and KiwiSaver.
Sources: Minimum Wage Order 2026 · Stats NZ, Labour market statistics (income): June 2026 quarter
Not sure about the destination yet?
6 questions, 2 minutes: your top 3 expat cities ranked by budget, tax, climate and lifestyle.
New Zealand: working culture
Common questions
Source: ird.govt.nz (Inland Revenue) · Tax year 2026 · Last updated August 2026